Kinerja Keuangan Pemerintah Desa Di Kecamatan Waysulan Kabupaten Lampung Selatan

Abstract

Village financial performance reflects the village's ability to manage its resources. The
performance of village financial management will determine whether or not the village funds
are reached. As one of the public entities, village funds are one of the sources of income for
the village that is used to finance various village expenditures in the form of village
administration spending, village development spending, community development spending,
and community empowerment spending. Local government efforts to extract funding sources
derived from regional potentials and the ability to manage and utilize funding sources are
finally reflected in the Village Budget (APBDesa). Efficient and effective village fund
management is expected to improve village financial performance which in turn is expected
to improve the welfare of rural communities. This study aims to determine the financial
performance of the village in Waysulan District, South Lampung Regency. Financial
performance is approached with 3 financial ratios, namely: independence ratio, efficiency
ratio and growth ratio. Based on the discussion that has been done before, it can be
concluded that in general the village financial performance in Waysulan District has not yet
been resolved. This can be seen with an average independence ratio of 2.05% from a 100%
scale, 100% efficiency ratio, and a growth ratio of 35%. Therefore, each village should be
able to increase the financial performance of the village so that village funds can be
benefited by the community

Keywords: Village Financial, APBDesa, Government